Format of Form No. 35 to file appeal with Commissioner of Income
Tax.

Appeal against the order of Income Tax
Assessing Officer can be filed with the Commission of Income Tax in
form No. 35. The appeal should be filed within 30 days of receipt of
Assessment Order passed by the Assessing Officer.

Section and sub-section of the Income-tax Act,
1961, under which the Assessing
Officer/Valuation Officer passed the order
appealed against and the date of such order.

Where the appeal relates to any tax deducted
under section 195(1), the date of payment of the
tax

Where the appeal relates to any assessment or
penalty the date of service of the relevant
notice of demand

In any other case, the date of service of the
intimation of the order appealed against

Section and clause of the Income-tax Act, 1961,
under which the appeal is preferred -

Where a return has been filed by the appellant
for the assessment year in connection with which
the appeal is preferred. whether tax due on the
income returned has been paid in full ( If
answer is in the affirmative, give details of
date of payment and amount paid )

Where no return has been filed by the appellant
for the assessment year in connection with which
the appeal is preferred, whether an amount equal
to the amount of advance tax payable by him
during the financial year immediately preceding
such assessment year has been paid ( If answer
is in the affirmative, give details of payment
and amount paid )

!Relief claimed in appeal

Where an appeal in relation to any other
assessment year is pending in the case of the
appellant with any Deputy Commissioner (Appeals)
or Commissioner (Appeals) give details as to the
-

a)
Commissioner (Appeals), with whom the
appeal is pending

b)
assessment year in connection with which
the appeal has been preferred

c)
Assessing Officer passing the order
appealed against

d)
section and sub-section of the Act, under
which the Assessing Officer passed the order
appealed against and the date of such order.

Address to which notices may be sent to the
appellant

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Signed

Appellant

!STATEMENTS OF FACTS

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Signed

Appellant

!GROUNDS OF APPEAL

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Signed

Appellant

FORM OF VERIFICATION

I,
??????????????????????????????????? the appellant, do
hereby declare that what is stated above is true to the
best of my information and belief.

Place
???????..
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Signature

Date
???????..
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Status of Appellant

Notes :

1.
The form of appeal, grounds of appeal and form of
verification thereto shall be signed by a person in
accordance with the provisions of rule 45(2).

2.
The memorandum of appeal, statement of facts and
the grounds of appeal must be in duplicate and should be
accompanied by a copy of the order appealed against and
the notice of demand in original, if any.

3.
Delete the inappropriate words.

4.
*These particulars will be filled in the office
of the Deputy Commissioner (Appeals) / Commissioner
(Appeals)

5.
^Not to be filled in the appeal relating to tax
deducted under section 195(1)

6.
!If the space provided herein is insufficient,
separate enclosures may be used for the purpose.

7.
If appeals are pending in relation to more than
one assessment year, separate particulars in respect of
each assessment year may be given.

8.
The memorandum of appeal shall be accompanied by
a fee of :-

(a)
Where the total income of the assessee as
computed by the Assessing Officer in the case of which
the appeal relates is one hundred thousand rupees or
less, two hundred fifty rupees;

(b)
Where the total income of the assessee, computed
as aforesaid, to which the appeal relates is more than
one hundred thousand rupees but not more than two
hundred thousand rupees, five hundred rupees;

(c)
Where the total income of the assessee, computed
as aforesaid, in the case to which the appeal relates is
more than two hundred thousand rupees, one thousand
rupees.

9.
The fee should be credited in a branch of the
authorised bank or a branch of the State bank of India
or a branch of the Reserve Bank of India after
obtaining a challan from the Assessing officer and a
copy of challan sent to the Commissioner of income-tax
(Appeals)